FICA and Income Tax Withholding Deposit, monthly depositors, for the month of April.

Bi-monthly Sales and Use Tax Estimated Payments for those who are regarded as a “Large Taxpayer” pursuant to PR IRC Section 1010.01(a)(35); and whose average monthly SUT deposited during the previous calendar year exceeded $2,000.

Deposit of 4% monthly excise tax on foreign entities (Form 480.36).

Deposit of 29% tax withheld at source on payments to foreign persons in excess of $200 during the month of April (Form 480.31).

Deposit tax withheld at source on dividends, partnership profit distributions, interests and 10% penalty on IRA during the month of April (Form 480.9).

Exempt Annual Report to be filed with OECI (electronic filing through website) – Incentive Corporations and Individual Investors – calendar year 2017 or request of extension to file the exempt annual report if income tax return was extended from applicable April deadline.

May 31

Affirmative Declaration of Transactional Accounts for applicable requests or extensions of credits approved by the “financial business” during the month of April.

Supplemental Schedules required pursuant to Act 163 of 2014 for applicable taxpayers with fiscal year ended on September 30, 2017.

Bi-monthly Sales and Use Tax Estimated Payments for those who are regarded as a “Large Taxpayer” pursuant to PR IRC Section 1010.01(a)(35); and whose average monthly SUT deposited during the previous calendar year exceeded $2,000